Analysis Of The Current Reform Of The Personal Income Tax System In China

Personal income tax reform through policy adjustments to adapt the income gap, reduce the big gap and the promotion of social justice. In recent years, the reform of the personal income tax system in our country has been in an orderly way, issued a series of new personal income tax policy, certain results have been achieved, but due to the deviation in the implementation of policies, policy didn’t fully achieve the desired objectives. Personal income tax policy implementation based on the status quo and problems of bias based on the analysis of the causes and analysis by means of the classic model of public policy implementation, and puts forward corresponding countermeasures and suggestions. This paper is divided into four main parts of the body. The first part describes the cause and process of tax reform, how the tax reform becomes a public issue and major reform policies over the past five years. The second part introduces the current problems in the process of the personal income tax policy implementation, including the phenomenon of deviation in the process of implementing policies. The third part describes the reason analysis on deviation of policy implementation, by means of public policy implementation model to analyze the policy deviations of individual income tax. The forth part has brought forward suggestions and countermeasures, by means of public policy implementation model, which should deepen the implementation of the reform of the personal income tax system greatly.